MAHALLIY BUDJET DAROMADLARINI SHAKLLANTIRISHNING ILMIY-NAZARIY ASOSLARI

Abstract

Abstract
The article analyzes the scientific and theoretical foundations of forming local
budget revenues. The structure of revenue sources, their legal framework, and the
mechanism of intergovernmental fiscal relations were examined. The role of local
taxes, shared national taxes, and transfers in shaping the revenue base was assessed.
Based on data for 2020-2024, the dynamics of local budget revenues and expenditures
were reviewed. The importance of tax potential and forecasting in strengthening
regional financial independence was substantiated. Directions for expanding the
revenue base, improving tax administration, and identifying new revenue sources
through the mahalla system were defined.
Keywords: local budgets, expanding the revenue base, budget, incentivization,
socio-economic development, local taxes.